Tax audit and information warrant

The Tax Authorities are auditing you? We can help

When the tax audit your books they will verify your tax returns and the accounts of your firm. The scope of such an audit can vary. They are usually carried out regarding a predetermined period of time or may concern particular sections of your tax return (declaration), such as deductions, allowances or income tax impositions.

You will always receive prior notice of such an audit (“boekenonderzoek” in Dutch) by the Tax Authorities. Once the audit has taken place the Tax Authorities will draft an audit report (“controlerapport”) which contains a public and a non-public part.

During the announcement of an audit, the Tax Authorities will demand that you collect and organise the requested information in order to facilitate the audit activities

On this page we will explain in further detail what help you may expect from Booij Legal & Tax during such an audit.

Giving information to the Tax Authorities, article 47 AWR (Algemene wet inzake rijksbelastingen- Dutch fiscal code)

During an audit, the Tax Authorities may request a large amount of data and documentation from you. Are you obliged to simply answer each and every request for information of the Tax Authorities?

No, you have the right to submit only the information and data that are of direct influence on your tax position.

Furthermore, the Tax inspector (“controleur”) may not simply take away your entire bookkeeping. He is entitled to have copies made and may also request additional explanations.

Information warrant (“Informatiebeschikking”)

During a tax audit, you are under obligation to cooperate. However, if you are of the opinion that the information requested by the authorities is not relevant or if you are not in possession of certain request documents, you may choose to decline giving the requested information to the Tax Authorities. This entails the risk that the Tax Authorities may resort to imposing an information warrant (“informatiebeschikking”) with the goal of obtaining the requested information at all costs. Such a warrant may have adverse consequences for you, such as the reversal of the ‘burden of proof’.  

As an ultimate resort the Tax Authorities may initiate summary proceedings (“kort geding”) with a civil law court in order to force the issue. We can represent you during such proceedings in order to make sure that the information you do provide is not also used for other means, such as the imposition of a fine or a criminal investigation.   

Booij Legal & Tax will be happy to assist you with the objection and appeal procedures against an information warrant or a summary proceeding.

Reversal of the ‘burden of proof’ (“Omkering bewijslast”)

As mentioned earlier an information warrant may result in a reversal of the ‘burden of proof’. This means that the Tax Authorities will base your tax return on an estimation. It is then up to you as the tax payer to prove, with convincing arguments, that this (estimated) tax return is incorrect.  

It can therefore be very favorable to consult with a tax attorney during a tax audit carried out by the authorities.

Booij Legal & Tax can help you with the objection and appeal procedure against an audit report and an information warrant.